Article 1: To fully advance the “Science and Technology Leadership” initiative, strengthen the cultivation of high-tech enterprises, and promote the high-quality development of the city’s high-tech industry, in accordance with the “Notice of the People’s Government of Guangdong Province on Issuing Several Policy Measures to Further Promote Scientific and Technological Innovation” (Yue Fu [2019] No. 1),the “Notice of the Jiangmen Municipal People’s Government on Issuing Work Measures to Further Promote Scientific and Technological Innovation and Drive High-Quality Development” (Jiangfu [2019] No. 24), and the “Implementation Plan of Jiangmen City for Implementing the State Council’s <Comprehensive Policy Measures to Solidly Stabilize the Economy>” (Jiangfu [2022] No. 16), the following measures are hereby formulated.
Article 2: For the purposes of these measures, “high-tech enterprises” (hereinafter referred to as “HTE”) refer to enterprises registered in Jiangmen City that have been certified by the Office of the Leading Group for the Administration of High-Tech Enterprise Certification of Guangdong Province in accordance with the “Notice of the Ministry of Science and Technology, the Ministry of Finance, and the State Taxation Administration on Revising and Issuing the <Administrative Measures for the Certification of High-Tech Enterprises>” (Guokefa Huo [2016] No. 32) andthe "Notice of the Ministry of Science and Technology, the Ministry of Finance, and the State Taxation Administration on Revising and Issuing the <Guidelines for the Administration of High-Tech Enterprise Certification>" (Guokefa Huo [2016] No. 195), and which have been reported to the Office of the National Leading Group for the Administration of High-Tech Enterprise Certification for filing and approval.
Article 3: "R&D expenses" as used in these Measures refer to a company’s annual R&D expenditure that meets the criteria for additional tax deductions for R&D expenses as stipulated by relevant laws and regulations.
Article 4 The Jiangmen Municipal Science and Technology Bureau (hereinafter referred to as the Municipal Science and Technology Bureau) is responsible for coordinating the city-wide cultivation and recognition of high-tech enterprises, the selection of innovation role models, quality improvement and efficiency enhancement, daily supervision, core technology research and development, as well as the application, review, verification, disbursement, and self-assessment of performance for high-tech enterprise subsidy funds. The science and technology authorities of each county (city, district) are responsible for promoting the development of high-tech enterprises within their jurisdictions, organizing the application for high-tech enterprise subsidy funds, conducting preliminary reviews of materials, and handling fund disbursements.
Article 5 Support Measures:
(1) Enterprises recommended by the Municipal Science and Technology Bureau and newly recognized as high-tech enterprises between January 1, 2022, and December 31, 2023, shall be granted a subsidy of 100,000 yuan.
(2) Enterprises that receive a recommendation from the Municipal Science and Technology Bureau and are re-certified as high-tech enterprises (i.e., those that have previously passed high-tech enterprise certification since 2008) between January 1, 2022, and December 31, 2023, shall be granted a subsidy of 80,000 yuan.
(3) For high-tech enterprises that complete their full relocation and establish operations in our city between January 1, 2022, and December 31, 2023, and whose high-tech enterprise certificate has a remaining validity of at least one year at the time of establishment, a subsidy of 3‰ of the enterprise’s R&D expenses for the year of establishment will be provided. The subsidy amount for a single enterprise shall not be less than 100,000 yuan and shall not exceed 1,000,000 yuan.
(4) To promote the high-quality development of high-tech enterprises, our city will launch the selection of “High-Tech Enterprise Innovation Role Models” and provide support in areas such as core technology R&D, education for employees’ children, industrial technology upgrades, talent recruitment, land supply guarantees, IPO and listing, and power supply assurance, with a focus on cultivating a group of high-quality technology enterprises characterized by strong innovation and rapid business growth.
(5) We support high-tech enterprises in taking the lead in establishing national and provincial-level technology innovation centers, with a maximum subsidy of 30 million yuan. Specific implementation shall follow the "Jiangmen City Implementation Measures for Funding the Construction of Technology Innovation Centers."
(6) Support high-tech enterprises in establishing national, provincial, and municipal-level science and technology innovation platforms, such as key laboratories, new-type R&D institutions, offshore R&D institutions, engineering technology research centers, academician workstations, and science and technology special envoy workstations, with a maximum subsidy of 5 million yuan. Specific details shall be implemented in accordance with the "Jiangmen City Implementation Measures for Funding the Construction of Science and Technology Innovation Platforms."
(7) Support high-tech enterprises in implementing national, provincial, and municipal-level major science and technology projects, with a maximum subsidy of 1 million yuan. Specific details shall be implemented in accordance with the "Implementation Measures for Major Science and Technology Projects in Jiangmen City."
(8) Support for members of the management or scientific and technical teams of high-tech enterprises to enjoy the Guangdong-Hong Kong-Macao Greater Bay Area individual income tax preferential policies in accordance with relevant regulations. Specific implementation shall follow the "Administrative Measures for Fiscal Subsidies Regarding the Implementation of Guangdong-Hong Kong-Macao Greater Bay Area Individual Income Tax Preferential Policies in Jiangmen City" issued by the Jiangmen Municipal Finance Bureau, Jiangmen Municipal Human Resources and Social Security Bureau, Jiangmen Municipal Science and Technology Bureau, Jiangmen Municipal Talent Work Bureau, and the Jiangmen Municipal Tax Bureau of the State Taxation Administration.
(9) Applicant entities that have obtained High-Tech Enterprise certification shall receive priority support when applying for various provincial and municipal science and technology programs, including major special projects, key projects, and basic and applied basic research projects. Specific implementation shall follow the "Implementation Measures for Major Science and Technology Program Projects in Jiangmen City" (Jiang Ke [2020] No. 115) and the "Interim Rules for Basic Research and Experimental Development in Jiangmen City" (Jiang Ke [2021] No. 92).
Article 6 Applications for high-tech enterprise subsidy funds shall be processed in accordance with the following procedures:
(1) Submission of Applications. The Municipal Science and Technology Bureau shall issue the annual application notice for high-tech enterprise subsidy funds through the “Jiangmen Enterprise and Public Service Platform” (hereinafter referred to as the Jianghuitong Platform, website: https://jht.jiangmen.gov.cn/#/home) and the official website of the Municipal Science and Technology Bureau. Eligible enterprises shall log in to the Jianghuitong Platform to submit their applications in accordance with the requirements of the application notice.
(2) County (City, District) Verification. The competent science and technology authorities of each county (city, district) shall verify the enterprise application materials through the Jianghuitong Platform, provide their opinions, and simultaneously recommend eligible application materials to the Municipal Science and Technology Bureau.
(3) Review and Public Notice.The Municipal Science and Technology Bureau will review the application materials recommended by the science and technology authorities of each county (city, district) and publicly announce the annual High-Tech Enterprise Subsidy Fund allocation plan via the Jianghuitong Platform and the Municipal Science and Technology Bureau’s official website for five working days. Projects with no objections during the public notice period will be approved; for those with objections, interested parties may submit written, real-name objections to the Municipal Science and Technology Bureau within the public notice period, providing factual evidence, and the Municipal Science and Technology Bureau will handle the matter accordingly.
(4) Issuance of Project Plans and Disbursement of Funds. The Municipal Science and Technology Bureau shall issue the high-tech enterprise subsidy project plans—for which no objections were raised after the public notice period—to the science and technology authorities of each county (city, district). The science and technology authorities of each county (city, district) shall disburse funds in accordance with the project plans and established procedures.
Article 7: Enterprises applying for high-tech enterprise subsidy funds are responsible for the authenticity and legality of the submitted materials. Any acts of fraud or deception to obtain fiscal funds will result in the recovery of the funds and the pursuit of corresponding legal liability.
Article 8: A accountability mechanism shall be implemented for the management of high-tech enterprise subsidy funds. Units or individuals found to have engaged in violations during the use or management of these funds shall be dealt with severely in accordance with the "Budget Law of the People’s Republic of China," the "Regulations on Penalties and Disciplinary Actions for Fiscal Law Violations," and other relevant laws, regulations, and policy documents. Where such acts involve criminal offenses, the cases shall be referred to judicial authorities for handling.
Article 9. Enterprises receiving high-tech enterprise subsidy funds shall actively work to improve the quality and efficiency of their operations and shall cooperate with the supervision and inspection, data collection, and performance evaluation conducted by science and technology, finance, audit, and supervisory departments.
Article 10: The funds referred to in Items (i), (ii), and (iii) of Article 5 of these Measures are collectively referred to as high-tech enterprise subsidy funds. These funds are allocated from the fiscal budget to promote the development of high-tech enterprises and are all retroactive subsidy project funds. They are jointly borne by the municipal-level finance department and the finance department of the county (city, district) where the enterprise is located in accordance with a specified ratio, as follows: the municipal-level government shares the costs with Pengjiang District,Jianghai District, and Xinhui District; and with Taishan City, Kaiping City, Heshan City, and Enping City in a 2:8 ratio. The county (city, district) where the enterprise is located shall be determined based on the jurisdiction at the time the High-Tech Enterprise Certificate was issued.
Article 11 These Measures shall take effect on May 1, 2023, and remain valid until December 31, 2024.
